Order HAC/623/2026, of 12 June, introduces significant changes to Form 210 for Spanish Non-Resident Income Tax (IRNR). The updated form aligns with recent regulatory amendments while introducing new reporting requirements that strengthen the Spanish Tax Authorities’ (AEAT) monitoring and control capabilities.
New filing deadlines
One of the most significant changes is the revision of the filing deadlines for Form 210 in relation to certain types of real estate income.
The new rules replace the quarterly filing system for rental or subletting income resulting in tax payable with a single annual filing period. Returns must now be submitted during the first twenty calendar days of April of the year following the year in which the income accrued.
Likewise, deemed income from owner-occupied urban properties must be declared between 1 April and 31 December of the year following the year of accrual.
These changes simplify compliance obligations and provide taxpayers and tax advisers with a clearer filing calendar.
New reporting requirements
The Order also expands the information that must be reported through Form 210.
For income derived from real estate located in Spain, a new annex has been introduced to provide a breakdown of deductible expenses relating to leased or subleased properties. The information required for each property has also been expanded to include, among other details, the number of days the property has been rented or made available to its owner, the taxpayer’s ownership percentage and, where applicable, the cadastral reference number.
In addition, a specific annex has been created for certain grouped self-assessments relating to dividend income and other returns from equity interests in entities. This annex requires taxpayers to identify securities using additional information, including the ISIN code, the issuing entity’s Legal Entity Identifier (LEI) and the relevant market code, improving the traceability of these transactions and strengthening the control of withholding tax refund procedures.
Overall, Order HAC/623/2026 not only revises the filing timetable for Form 210 but also establishes a new procedural framework for IRNR compliance, combining simplified filing obligations with enhanced reporting requirements. In this context, both taxpayers and professionals specialising in international taxation should review their internal procedures to ensure compliance with the new requirements introduced by the regulation.
Source: Orden HAC/623/2026
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